PENGARUH DIVERSITAS GENDER DEWAN DIREKSI DAN FINANCIAL STATEMENT INFORMATIVE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

ARISKA, NOVIA (2018) PENGARUH DIVERSITAS GENDER DEWAN DIREKSI DAN FINANCIAL STATEMENT INFORMATIVE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

NOVIA ARISKA. The influence of Board of Directors Gender Diversity and Informative Financial Statement on Intellectual Capital Disclosure (ICD) with Institutional Ownership as Moderation Variables. Faculty of Economics, Jakarta State University. 2018. The purpose of this research is to analyze the influence of the gender diversity of the board of directors on intellectual capital disclosure, analyze the effect of the financial statement informative on intellectual capital disclosure, analyze the influence of institutional ownership as moderating variables on the board of directors of intellectual capital disclosure, and analyze the influence of institutional ownership as a moderating variable the effect of the financial statement informative on intellectual capital disclosure.. period in this study for 3 years 2014-2016. The subject of this research is conventional banking listed on the Indonesia Stock Exchange. The technique used in sampling was purposive sampling and obtained 37 conventional banks with a total observation of 111 Conventional Bank Intellectual capital disclosure (dependent variable) uses disclosure items developed by Ulum, namely the total of all items 36. While this independent variable is the gender diversity of the board of directors measured by the proportion of women in the board of directors, informative financial statements are measured by price regression stock. Whereas institutional ownership as a moderating variable is proxied by the percentage of institutional ownership in the banking. The influence of the four variables and relationships are tested using a moderate regression analysis model The T Test results show that the gender diversity of the board of directors has no effect on intellectual capital disclosure. However, financial statement information has a positive and significant effect on intellectual capital disclosure. While institutional ownership is not able to moderate the relationship of gender diversity of the board of directors to intellectual capital disclosure, However.institutional ownership weakens the influence of financial statement informative on intellectual capital disclosure. while the F test result that the board diversity of gender, financial statement informative, and institutional ownership as a moderating variable simultantly has a positive and significant influence on intellectual capital disclosure. Keywords: The gender diversity of the board of directors, financial statement informative, institutional ownership, intellectual capital disclosure.

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